On January $1,$ Twister Enterprises issues $$420,000$ of $7\%$ bonds, due in $20$ years, with interest payable semiannually on June $30$ and December $31$ each year. The market interest rate on the issue date is $8\%.$ National Hydraulics, a supplier of mechanical parts to Twister Enterprises, purchases $20\%$ of the bond issue $($$$84,000$ face amount$)$ at a discount for $$75,687.$ Complete the first three rows of an amortization table for national hydraulics